我国实行个人退休账户制度研究

发布时间：2018-05-05 02:29

本文选题：养老第三支柱 + 个人退休账户　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：我国养老体系中存在的主要问题有养老三大支柱占比失衡,相关法律法规不健全和养老基金的投资范围过窄等。虽然改革取得了一定的成效,但是仍然不能解决深层的矛盾和问题。因此,建立以税惠型养老保险为核心的个人退休账户是发展养老体系、完善养老第三支柱的必然趋势。但是,个人退休账户这一概念在我国提出已有多年,仍然没有相关的政策出台,这无疑在很大程度上制约了我国养老第三支柱的发展。本文以我国实行个人退休账户的紧迫性和必要性为研究背景,对国外发达国家的个人养老计划进行总结,并分析出国外经验对我国的启示,然后根据我国国情,从理论支撑和外部环境许可两个方面分析出我国实行个人退休账户的可行性,最后对我国实行个人退休账户提出政策建议。实行个人退休账户不仅能减轻养老第一支柱的压力,促进我国养老体系的发展,而且能提高社会福利,保障人民的退休生活水平。本文通过文献分析法、比较分析法和实证分析法三种方法研究我国实行个人退休账户的必要性、可行性和制约因素,对我国的个人退休账户制度提出政策建议,主要包括四个方面:第一,税收政策的制定要依据我国国情,建议采用EET和TEE两种模式并存的税收优惠方式;第二,建议成立专业的养老金基金公司和个人退休账户登记平台,以方便养老基金的管理和政府部门的监管;第三,建议采用灵活的投资方式,以提高养老金的投资收益率;第四,对于监管体系,建议实行双峰监管,并且政府部门要积极鼓励广大群众参加个人退休账户,促进我国养老第三支柱的发展。
[Abstract]:The main problems in the pension system of our country include the imbalance of the proportion of the three pillars of the aged, the unsound laws and regulations and the narrow investment scope of the pension fund. Although the reform has achieved certain results, but still can not solve deep contradictions and problems. Therefore, it is an inevitable trend to establish a personal retirement account with tax benefit pension insurance as the core to develop the pension system and perfect the third pillar of the pension system. However, the concept of individual retirement account has been put forward in our country for many years, and there is still no related policy, which undoubtedly restricts the development of the third pillar of pension in China to a great extent. Based on the research background of the urgency and necessity of implementing individual retirement account in our country, this paper summarizes the individual pension plan of developed countries abroad, and analyzes the enlightenment of foreign experience to our country, and then according to the situation of our country, This paper analyzes the feasibility of implementing individual retirement account in our country from the aspects of theoretical support and external environment permission, and finally puts forward some policy suggestions on the implementation of individual retirement account in China. The implementation of individual retirement accounts can not only relieve the pressure of the first pillar of the old-age support, promote the development of the pension system in China, but also improve social welfare and ensure the retirement living standard of the people. In this paper, the necessity, feasibility and restrictive factors of implementing individual retirement account in China are studied by the methods of literature analysis, comparative analysis and empirical analysis, and some policy suggestions are put forward to the system of individual retirement account in China. It mainly includes four aspects: first, the tax policy should be formulated according to the national conditions of our country, and we should adopt the tax preferential mode of EET and TEE. Secondly, we should set up a professional pension fund company and individual retirement account registration platform. In order to facilitate the management of pension funds and the supervision of government departments; third, to recommend the adoption of flexible investment methods to increase the investment rate of pension; fourth, for the regulatory system, it is recommended to implement double-peak supervision. Government departments should actively encourage the masses to participate in individual retirement accounts and promote the development of the third pillar.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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